The government has presented a new proposal to the parliament for a temporary solidarity tax (windfall tax) on the fossil fuel industry. Under this proposal, the following key elements have been outlined:
- Taxable Entities: Companies with revenues of more than MKD 615 million in 2022.
- Tax Base: The tax base will be calculated as the difference between the tax base reported in field 49 of the 2022 corporate income tax return, and the average of tax bases reported in 2021, 2019 and 2018 increased by 20%, or if it is more beneficial to the taxpayer, difference between the average of tax bases for 2022 and 2021, and the average of the tax bases for the 2019, 2018 and 2017 increased by 20%.
- Tax Rate: A tax rate of 30% will be applied.
- Filing: Taxpayers are required to submit form DB-DS, within 45 days after the deadline for submitting the annual accounts.
- Payment: The tax payment is due on May 31, 2023.
The draft law also provides additional guidelines for cases of reorganization and cases where a taxpayer reports a zero-tax base.
